Aksiz solig‘ini hisoblab chiqarish va to‘lash tartibi, nazariya va amaliyot uyg‘unligi

Аннотация

This scientific article is aimed at a more in-depth study of the role of excise tax in the economy and its socio-economic impact. Excise tax plays an important role in replenishing the state budget and forming financial resources. In particular, excise tax is an important instrument in limiting and controlling the consumption of socially negative products such as alcohol and tobacco products. This article aims to clarify the theoretical basis of the application of excise tax, the criteria for determining tax rates, the mechanisms for calculating and paying taxes, as well as the existing problems in practice. The article analyzes the main theoretical principles of excise tax, including its impact on the consumer market, its impact on price and demand, as well as its role in ensuring social equality. The main factors considered by the state in setting excise tax rates, including the socio-economic impact of the product and the contribution of tax revenue to economic development, the criteria for setting different tax rates were widely discussed. In the article, methods of calculating excise tax - methods of calculation based on value and quantity are studied in depth. In the value-based method, the total cost of the product is considered and calculated as a percentage, while in the quantity-based method, it is based on a unit of product (for example, liter or kilogram). Each of these calculation methods has a different effect on consumers and the state budget. Keywords: excise tax, tax rates, calculation methods, payment procedure, state budget, economic impact, tax burden distribution, tax control, electronic declaration, social equality. Kirish: Aksiz solig‘i davlat byudjetining barqarorligini ta’minlash va ayrim mahsulotlar iste’molini nazorat qilishda muhim vosita hisoblanadi. Ushbu soliq turlari, odatda, ijtimoiy va iqtisodiy jihatdan salbiy ta’sir ko‘rsatishi mumkin bo‘lgan mahsulotlar, masalan, alkogol, tamaki va avtomobillar kabi tovarlar uchun mo‘ljallangan. Aksiz solig‘i o‘ziga xos xarakteristikalarga ega bo‘lib, iste’molchilarga maqsadli ta’sir ko‘rsatib, ularning tanloviga bevosita ta’sir qiladi. Shu sababli, aksiz solig‘i iqtisodiy va ijtimoiy siyosat vositasi sifatida keng qo‘llanilib, davlatga iste’molni tartibga solish va sog‘lom ijtimoiy muhitni shakllantirish imkonini beradi. Ushbu maqolada aksiz solig‘ining nazariy asoslari, soliq stavkalarini belgilash mezonlari, hisoblash va to‘lash tartiblari o‘rganiladi. Soliq to‘lovchilarning soliq majburiyatlarini to‘liq va o‘z vaqtida bajarishlariga bog‘liq bo‘lgan asosiy 764 “JOURNAL OF SCIENCE-INNOVATIVE RESEARCH IN UZBEKISTAN” JURNALI VOLUME 2, ISSUE 10, 2024. OCTOBER ResearchBib Impact Factor: 9.654/2024 ISSN 2992-8869 muammolar tahlil qilinadi, shuningdek, ushbu muammolarni hal qilish bo‘yicha amaliy takliflar taqdim etiladi. Shu bilan birga, aksiz solig‘ining davlat byudjeti, ijtimoiy tenglik va iqtisodiy barqarorlikka ta’siri yoritiladi. Mazkur tadqiqot aksiz solig‘i bo‘yicha amaliyotni takomillashtirish, elektron deklaratsiya tizimini joriy qilish va monitoringni kuchaytirish orqali davlat byudjetiga tushumlarni oshirish, shuningdek, soliq yukini adolatli taqsimlash masalalarini ko‘rib chiqishga qaratilgan. Bu esa aksiz solig‘ining iqtisodiyotga ijobiy ta’sirini ta’minlash va uni samarali boshqarish imkonini beradi. Mavzuga oid adabiyotlar sharhi. Aksiz solig‘i bo‘yicha ilmiy tadqiqotlar turli mamlakatlarda va olimlar tomonidan o‘tkazilib, ularning iqtisodiyotdagi ta’siri va soliqlarni hisoblash tizimlari atroflicha o‘rganilgan. Bu tadqiqotlar aksiz solig‘ining iqtisodiy barqarorlikka ta’siri, uni hisoblash va to‘lash tartiblarini takomillashtirish, shuningdek, uning ijtimoiy tenglikni saqlashdagi roli haqida qimmatli ma’lumotlarni beradi. Adam Smith (1776) – "Millatlarning boyligi" asarida Adam Smit aksiz solig‘ini davlatning moliyaviy resurslarini to‘plash vositasi sifatida tavsiya etgan. U aksiz solig‘ining iqtisodiy ta’sirini tushuntirib, uning davlatning barqaror moliyaviy rivojlanishiga xizmat qilishi mumkinligini qayd etgan. Arthur Pigou (1920) – Pigou o‘zining "Blagoustroystvo i finansy" asarida aksiz solig‘ining iqtisodiyotga va ijtimoiy masalalarga ta’sirini tahlil qilgan. U aksiz solig‘ini eksternal xarajatlarni qoplash vositasi sifatida qaragan, jumladan, alkogol va tamaki mahsulotlari kabi tovarlarga soliq solishni iste’molni nazorat qilish va sog‘lom muhitni ta’minlash usuli deb bilgan. Richard Musgrave (1959) – Musgrave o‘zining "The Theory of Public Finance" asarida aksiz solig‘ining davlat byudjeti va soliq tushumlariga qo‘shgan hissasini o‘rganib, uni samarali soliq turi sifatida tavsiflagan. Musgrave soliqni ijtimoiy tenglikni ta’minlashda muhim vosita deb bilgan va aksiz solig‘i stavkalarini ijtimoiy daromad va xarajat tengligiga moslashtirishni taklif etgan. James M. Poterba (1991) – Poterba aksiz solig‘ining qashshoqlikka ta’sirini o‘rganib, past daromadli guruhlar uchun aksiz soliqlar ko‘proq iqtisodiy yuk olib kelishin